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JURNAL BISNIS DAN AKUNTANSI
Vol. 15, No. 1a, Is. 9, November 2013, Hlm. 67-82

FAKTOR-FAKTOR YANG MEMPENGARUHI TINDAKAN PERATAAN LABA

ELIZABETH LINANDI

STIE Trisakti
elizabeth@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL15/FAKTOR-FAKTOR YANG MEMPENGARUHI TINDAKAN PERATAAN LABA

ABSTRACT:

The objective of this research is to provide empirical evident whether firm size, financial leverage, profitability, income tax, auditor’s reputation, dividend payout ratio, and institutional ownership have significant influence toward income smoothing. The used data for this research were taken from non financial companies listed in Indonesian Stock Exchange over the three years from period 2010 until 2012. This research used purposive sampling method. Eighty-one companies meet the criteria and analyzed using descriptive statistics. The hypotheses are tested through logistic regression analysis. The result of the research showed that financial leverage and profitability had a significant influence toward income smoothing. Firm size, income tax, auditor’s reputation, dividend payout ratio, and institutional ownership do not influence income smoothing.

Keyword :Income Smoothing, Financial Leverage, Income Tax, Auditor’s Reputation, Dividend Payout Ratio, Institutional Ownership
 
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